As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of “accounting language” are used across different regions of the globe to convey this information.

The purpose of the present study is to investigate the link between shame-proneness, guilt-proneness, attributional styles, and coping strategies, and then to determine which of these variables are significantly related to depressive symptomatology in the sample of Turkish undergraduates. Moreover, the association between shame-proneness, guilt-proneness and depressive symptomatology through attributional styles and coping strategies is examined. Four hundred undergraduates from different universities completed the Ways of Coping Inventory, Attribution Styles Questionnaire, Test of Self-Conscious Affect-3 and Beck Depression Inventory in addition to the questionnaire surveying sociodemografic variables. The findings of the analyses have revealed that shame- and guiltproneness have a significant effect on coping strategies, attributional styles, and depressive symptomatology. The attributional styles also have predictive effects on the use of coping strategies. However, contrary to the researcher&#039 / s predictions, no relationship between attributional styles and depressive symptomatology has been found. In order to test the mediation model, mediation analyses have been conducted and the results of the analyses have been tested by structural equation modeling, which have confirmed the mediation effect of problem-focused coping only between shame- and guilt-proneness and depressive symptomatology. In conclusion, shame- and guilt-proneness are the strongest predictors of depressive symptomatology and their significant effect on depressive symptoms are above and beyond the other variables. The findings of the present study have suggested that the analysis of shame-proneness, frequency, and duration of feelings of shame and related occasions are crucial in psychotherapy process. The results of the study have emphasized the importance of taking shame-proneness into account and dealing with it in the psychotherapy process.

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Experience, expertise, but also self-confidence and attitudes towards computer technology play an important role in how people interact with computers, especially when problems arise (cf. Janneck, Vincent-Höper, & Ehrhardt, 2013). In this regard, attribution theory is a promising approach to explain general types of user behavior. Attribution theory deals with the causal explanations people find for things happening around them, and also with the extent of control people feel they have over external events. Attribution styles have a considerable influence on motivation, behavior, and emotions (Weiner, 1985; Abramson, Seligman, & Teasdale, 1978). While originating in social psychology, attribution theory is also applicable to computer-related experiences. Recent research found distinct computer-related attribution styles (Niels & Janneck, 2015). Moreover, a study has shown that users with more unfavorable (e.g. low sense of control) attribution styles are less motivated in handling computer issues – such as breakdowns or learning to use new features – than users with more favorable attribution styles (Niels & Janneck, 2017). These results raise the question which specific measures are appropriate to specifically support users with less favorable attribution styles with the intention to increase their motivation to master computer applications. [... from the Introduction]